Thought Leadership, Research & CPA Spotlights

Experience Requirements Model

The new CPA Professional Program includes an Experience Requirements model designed to bring your learning to life. This hands-on approach doesn't just reinforce what you've studied; it puts into practice the competencies you are developing in education and will demonstrate in examinations. Through real-world challenges, you'll sharpen your decision-making skills, gain confidence, and demonstrate readiness to thrive in today's fast-paced business environment, all guided by the CPA Competency Map.

Experience Requirements

Foundational Work Experience*

Maximum of 8 months**

Complete three Foundational Task Statements in a CPA Training Area(s)

Approval of Professional Work Experience work plan

Submit a work plan created with your CPA Mentor

Professional Work Experience

Minimum of 16 months**

Complete specified Professional Task Statements in a CPA Training Area(s)

Experience

Minimum total 24 months**

*This work experience can be completed before the Foundational Development module.

**A cumulative total of 24 months of experience is required, net of any absences.

How much work experience is required?

What type of experience is needed?

How do I track my skill development?

What support is available?

How much work experience is required?

As part of the journey to earning the CPA designation, you must complete a minimum 24 months of experience (net of absences). This is made up of:

Up to 8 months (net of absences) of Foundational Work Experience
At least 16 months (net of absences) of Professional Work Experience

Foundational work experience ("FWE") is where you demonstrate early-stage application of advanced Professional competencies. It may include up to eight months of work experience (net of absences), which can be completed up to 5 years prior to starting the Foundational Development module. Each FWE report must be a minimum of 3 months to be eligible.

Professional work experience ("PWE") is where you will demonstrate advanced decision-making and leadership skills. You must gain a minimum 16 months of Professional work experience (net of absences). However, if your role is already operating at the Professional level and you have begun the Foundational Development module, all 24 months (net of absences) may be counted as Professional work experience. Before beginning your Professional Work Experience, you must create a work plan that documents the experience you intend to gain. You may use an existing approved work plan from your organization (if applicable) or create a new one with your CPA Mentor. This plan must be signed off by your CPA Mentor and submitted to CPA Ontario for approval. Further details on work plans will be shared later in 2026.

What type of experience is needed?

You must gain your 24 months of experience (net of absences) in a role in at least one of these CPA training areas:

Financial Reporting
Management Accounting
Assurance & Trust
Taxation
Finance
Strategy & Governance
Non-Financial Reporting
Data (including Big Data)

For the licensure pathway, your CPA Training Areas must be Financial Reporting and Assurance & Trust.

Further details on CPA Training Areas will be shared later in 2026.

How do I track my skill development?

Task Statements have been developed to specify the proficiency level that you are required to achieve throughout your 24 months of experience (net of absences). The Competency Map outlines the proficiency levels using action-based verbs, based on a five-level scale.

For Foundational Work Experience, there are three Task Statements which must be achieved (F1 – F3).

For Professional Work Experience, we have grouped the Task Statements that you must achieve under the following learning outcome categories:

Financial Reporting (FR1 – FR4) or Management Accounting (MA1 – MA4) *
Assurance & Trust (only required for the licensure pathway) – AT1*
Professional Skepticism – DC1
Ethical Decision Making – DC2
Communication – DC3

Review the full list of Task Statements and the proficiency levels you must achieve.

*For the licensure pathway, you must complete the required Professional Task Statements in Financial Reporting (two of FR1–FR4) Assurance & Trust (AT1). You must also complete all 24 months of experience (net of absences) and obtain the required chargeable hours within a firm approved to train students in External Audit.

What support is available?

In the new Experience Requirements model, you are required to work with a CPA Mentor* who will guide you through your Professional Work Experience requirements. They are accountable for confirming you have completed the approved work plan and gained the proficiency needed throughout the 24 months of experience (net of absences).

You and your CPA Mentor must work within the same organization. If you are pursuing the licensure pathway, your CPA Mentor must also be a Licensed Public Accountant and the firm must be approved to train students in External Audit.

While a CPA Mentor is not required for Foundational Work Experience, this experience must still be verified by a Signatory who is a CPA and works at the same organization.

* A CPA Mentor in the new CPA Professional Program is different than a Mentor in the current practical experience requirements (PERT). More information on the CPA Mentor requirements will be shared later in 2026.